The IRS launched a new online search tool, Exempt Organizations Select Check, to help users more easily find information about tax-exempt organizations. Users can now go to one location on IRS.gov to search for:
- Organizations eligible to receive tax-deductible contributions (formerly listed in electronic Publication 78). Users may rely on this list in determining deductibility of contributions, just as they did with Pub. 78
- Organizations whose federal tax exemption automatically revoked for not filing a Form 990-series return or notice for three consecutive years (Auto-Revocation List)
- Form 990-N (e-Postcard) filers and their submissions
Select check includes new features such as the ability to search for organizations eligible to receive deductible charitable organizations (Pub. 78 data) by Employer Identification Number (EIN), which wasn’t possible previously. In addition, the Auto-Revocation List may now be searched by EIN, name, city, state, ZIP code, country, exemption type, and revocation posting date, rather than only by state. Finally, the data is now updated monthly instead of quarterly.
Ellis Carter is a nonprofit lawyer licensed to practice in Washington and Arizona. Ellis advises tax-exempt clients on federal tax matters nationwide.